Integrated Filing — IndAS

General information about company
Scrip Code	524742
NSE Symbol	CAPLIPOINT
MSEI Symbol	NOTLISTED
ISIN	INE475E01026
Name of company	CAPLIN POINT LABORATORIES LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	07-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Pharmaceutical Formualtions
Start date and time of board meeting	15-May-2025   11:45:00
End date and time of board meeting	15-May-2025   13:10:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	No
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-02-07
Indicate Company website link for updated RPT policy of the Company	https://www.caplinpoint.net/wp-content/uploads/2021/07/Related-Party-Transaction-Policy.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
Default on loans and debt securities is not applicable.

Financial Results Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	1736100000	7524100000
	Other income	412500000	1345900000
	Total income	2148600000	8870000000
2	Expenses
(a)	Cost of materials consumed	342500000	1366400000
(b)	Purchases of stock-in-trade	173900000	771700000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	36600000	243600000
(d)	Employee benefit expense	143900000	521300000
(e)	Finance costs	400000	1200000
(f)	Depreciation, depletion and amortisation expense	60900000	247700000
(f)	Other Expenses
1	Other Expenses	288800000	1301400000
	Total other expenses	288800000	1301400000
	Total expenses	1047000000	4453300000
3	Total profit before exceptional items and tax	1101600000	4416700000
4	Exceptional items	0	0
5	Total profit before tax	1101600000	4416700000
6	Tax expense
7	Current tax	236300000	1029000000
8	Deferred tax	300000	-7200000
9	Total tax expenses	236600000	1021800000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	865000000	3394900000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	865000000	3394900000
17	Other comprehensive income net of taxes	-2200000	-1000000
18	Total Comprehensive Income for the period	862800000	3393900000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	152000000	152000000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		16857300000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	11.37	44.67
	Diluted earnings (loss) per share from continuing operations	11.35	44.47
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	11.37	44.67
	Diluted earnings (loss) per share from continuing and discontinued operations	11.35	44.47
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1 The above Audited Standalone financial Results for the Quarter and Year ended March 31 2025 were recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 15 2025. n n2 The Audited Standalone financial results of the Company have been prepared in accordance with the Indian Accounting Standards prescribed under Section 133 of the Companies Act 2013 the Act read with relevant rules issued thereunder Ind AS and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015. n n3 The Company is engaged in the sole activity of carrying on the business of Pharmaceutical Formulations and therefore has only one reportable segment in accordance with Ind AS 108 Operating Segments. Hence no separate segment reporting is applicable to the Company. n n4 Other Income and Profit Before Tax for the Quarter and Year ended March 31 2025 includes Dividend of Rs.15.14 Crores and Rs. 35.53 Crores as against Rs. 18.09 Crores and Rs. 37.54 Crores for the Quarter and Year ended March 31 2024 respectively received from Caplin Point Far East Limited Hong Kong wholly owned subsidiary. n n5 During the quarter and year ended March 31 2025 the Company has allotted NIL equity shares and 69950 equity shares of Rs. 2 each under the Employees Stock Option Schemes respectively and the total number of equity shares of the Company stands at 76011696 as at March 31 2025 and 75941746 as at March 31 2024. The Company had allotted NIL shares and 39000 shares during the quarter ended and year ended March 31 2024 respectively. n n6 The Results for the year ended March 31 2025 presented above have been audited by the Statutory Auditors of the Company. n n7 The Board of Directors at their meeting held on May 15 2025 approved an interim dividend of Rs. 3.00 150% per equity share of Rs. 2 each for the Financial Year 2024 25. n n8 The figures for the quarter ended March 31 2025 and March 31 2024 are balancing figures between the audited figures in respect of full financial year and the published year to date figures upto the third quarter of the relevant financial year which have been subjected to limited review by the Statutory Auditors. n n9 Previous periods figures have been regrouped reclassified to be in conformity with current periods classification disclosure wherever necessary.

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	2015900000
	Capital work-in-progress	206400000
	Investment property
	Goodwill	0
	Other intangible assets	21000000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	4911100000
	Trade receivables, non-current
	Loans, non-current	2458000000
	Other non-current financial assets	188100000
	Total non-current financial assets	7557200000
	Deferred tax assets (net)
	Other non-current assets	87400000
	Total non-current assets	9887900000
2	Current assets
	Inventories	662600000
	Current financial asset
	Current investments	3113300000
	Trade receivables, current	1753300000
	Cash and cash equivalents	996400000
	Bank balance other than cash and cash equivalents	1150700000
	Loans, current	0
	Other current financial assets	259200000
	Total current financial assets	7272900000
	Current tax assets (net)
	Other current assets	321400000
	Total current assets	8256900000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	18144800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	152000000
	Other equity	16857300000
	Total equity attributable to owners of parent	17009300000
	Non controlling interest
	Total equity	17009300000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities
	Total non-current financial liabilities	0
	Provisions, non-current	8500000
	Deferred tax liabilities (net)	92500000
	Deferred government grants, Non-current
	Other non-current liabilities	36000000
	Total non-current liabilities	137000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	17800000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	591800000
	Total Trade payable	609600000
	Other current financial liabilities	165000000
	Total current financial liabilities	774600000
	Other current liabilities	117100000
	Provisions, current	106800000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	998500000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	1135500000
	Total equity and liabilites	18144800000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	null	null
	Net Segment Asset	null	null
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	null	null
	Net Segment Liabilities	null	null
	Disclosure of notes on segments

Other Comprehensive Income
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurements of defined benefit plan	-2900000	-1300000
	Total Amount of items that will not be reclassified to profit and loss	-2900000	-1300000
2	Income tax relating to items that will not be reclassified to profit or loss	-700000	-300000
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-2200000	-1000000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			4416700000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1200000
	Adjustments for decrease (increase) in inventories			199900000
	Adjustments for decrease (increase) in trade receivables, current			-446200000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-121100000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-207500000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			247700000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-34600000
	Adjustments for dividend income			355300000
	Adjustments for interest income			754400000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-45900000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			39100000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			57500000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1419600000
	Net cash flows from (used in) operations			2997100000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1038400000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1958700000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			40000000
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			565600000
	Proceeds from sales of investment property			0
	Purchase of investment property			2102600000
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			355300000
	Interest received			624600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			326300000
	Net cash flows from (used in) investing activities	-1402000000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			100000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			379900000
	Interest paid			1200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-381000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			175700000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			175700000
	Cash and cash equivalents cash flow statement at beginning of period			0
	Cash and cash equivalents cash flow statement at end of period			175700000